                    &\multicolumn{1}{c}{(1)}         &\multicolumn{1}{c}{(2)}         &\multicolumn{1}{c}{(3)}         &\multicolumn{1}{c}{(4)}         &\multicolumn{1}{c}{(5)}         \\
\midrule
Less                &      0.4772\sym{***}&      0.3456\sym{**} &     -0.0039         &      0.0103         &     -0.7402         \\
                    &    (0.1474)         &    (0.1360)         &    (0.0077)         &    (0.0272)         &    (1.5273)         \\
\midrule
Sample              &\multicolumn{1}{c}{Main}         &\multicolumn{1}{c}{Audit After List}         &\multicolumn{1}{c}{Main}         &\multicolumn{1}{c}{Main}         &\multicolumn{1}{c}{Main}         \\
Dep Var             &\multicolumn{1}{c}{$\Delta$ LP}         &\multicolumn{1}{c}{$\Delta$ LP}         &\multicolumn{1}{c}{$\mathbbm{1}\left\lbrace \text{Audit Before List} \right\rbrace $}         &\multicolumn{1}{c}{$\Delta$ LP - P}         &\multicolumn{1}{c}{$\Delta$ TOM}         \\
R-squared           &       0.100         &       0.074         &       0.076         &       0.024         &       0.057         \\
Observations        &       3,306         &       2,539         &       3,307         &       5,688         &       3,306         \\
